<Page> EXHIBIT 21 SUBSIDIARIES OF THE REGISTRANT <Table> <Caption> COUNTRY/STATE SUBSIDIARY OF INCORPORATION DOING BUSINESS AS - ---------- ---------------- ----------------- Allied Fireside, Inc. Wisconsin Allied Fireside, Inc. Allsteel Inc Illinois Allsteel Inc. BPI Inc. Iowa BPI Inc. The Gunlocke Company Iowa The Gunlocke Company Hearth Technologies Inc. Iowa Hearth Technologies Inc. Hearth Technologies Calgary Inc. Canada Hearth Technologies Calgary Inc. HFM Partners Iowa HFM Partners HNI Services L.L.C. Iowa HNI Services L.L.C. Holga Inc. Iowa Holga Inc. The HON Company Iowa The HON Company HON Financial Corporation III Iowa HON Financial Corporation III HON INDUSTRIAS S.de R.L.de C.V. Mexico HON INDUSTRIAS S.de R.L.de C.V. HON INDUSTRIAS III S.de R.L.de C.V. Mexico HON INDUSTRIAS S.de R.L.de C.V. HON INDUSTRIES (Canada) Inc. Canada HON INDUSTRIES (Canada) Inc. HON International Inc. Iowa HON International Inc. HON International (Mexico) L.L.C. Iowa HON International (Mexico) L.L.C. HON Mexico Holdings Inc. Iowa HON Mexico Holdings Inc. HON (Mexico) L.L.C. Iowa HON (Mexico) L.L.C. HON Technology Inc. Iowa HON Technology Inc. Panel Concepts, Inc. Delaware Panel Concepts, Inc. Pearl City Insurance Company Vermont Pearl City Insurance Company River Bend Capital Corporation Iowa River Bend Capital Corporation T. M. Export Inc. Barbados T. M. Export Inc. Chandler Attwood Limited Iowa Inactive CorryHiebert Corporation Iowa Inactive FWP L.L.C. Iowa Inactive Hearth Technologies (Canada) Inc. Canada Inactive HON Internacional de Mexico S.de R.L.de C.V. Mexico Inactive 1640-7041 Quebec Inc. Canada Inactive </Table>